Opinion
5764-22S
05-18-2023
DEREJE M. TESEMA & DINKENESH LEMU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is set for trial at the Washington, District of Columbia, session of the Court scheduled to commence on May 30, 2023.
On May 16, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. These documents reflect the parties' agreement that a deficiency exists, but petitioners are entitled to an overpayment for the year in issue. The Form 3623 attached to the Settlement Stipulation states that the basis for the Court to determine an overpayment is I.R.C. §§ 6512(b)(3)(B) and 6511(b)(2). However, the Proposed Stipulated Decision requests the Court determine an overpayment, pursuant to I.R.C. § 6512(b)(3)(A), for an amount purportedly paid after the Commissioner mailed the notice of deficiency, which seems to refute the facts outlined on Form 3623.
The premises considered, it is
ORDERED that, on or before June 16, 2023, the Commissioner shall file a response to this Order stating the factual and legal basis for the Court entering a Decision based on the statutory provisions as outlined in the Proposed Stipulated Decision, pursuant to I.R.C. § 6512(b)(3)(A), as opposed to I.R.C. §§ 6512(b)(3)(B) or 6512(b)(3)(C) as shown on Form 3623 attached to the Settlement Stipulation.
If the Commissioner determines that the Proposed Stipulated Decision, as filed, is erroneous, the parties may file a corrected Proposed Stipulated Decision, on or before June 16, 2023, in lieu of the Commissioner's written response to this Order. It is further
ORDERED that petitioner's Motion for Summary Judgment, filed April 7, 2023, at Doc. 14, is denied as moot. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on May 30, 2023. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.